Practitioners — Public Auditors · Last updated 28 May 2026 · methodology v2.1 · Hallucination Register

Yellow highlighting convention in MAS Notice 637 (Amendment) 2024

What the RLB Specialist Panel found

2. Yellow highlighting convention in MAS Notice 637 (Amendment) 2024

Question (paraphrased to protect IP): In MAS Notice 637 (Amendment) 2024, what do the yellow-highlighted passages signify, and will they appear in the final consolidated version of the Notice?
Source regulation: MAS Notice 637 — Risk Based Capital Adequacy Requirements for Banks (Regulator portal: https://www.mas.gov.sg)
What AI assistants typically say: Multiple AI tools gave similar incorrect responses about the yellow highlighting convention. One described yellow passages as a generic "visual aid to draw attention to particular text" such as defined terms or cross-references during review. Another characterised the highlights as editorial annotations explaining the nature or purpose of tracked insertions and deletions. Both treatments presented a plausible but imprecise description of amendment-document conventions without capturing the specific MAS drafting practice.
What the regulator actually says: No regulator excerpt was available in the materials reviewed. Practitioners should consult the MAS Notice 637 (Amendment) 2024 document directly to confirm the drafting convention used for yellow highlighting.
Why the AI went wrong: Both AI responses substituted a general inference about how amendment documents use visual markers for the specific MAS drafting convention. In MAS amendment notices, yellow highlighting carries a precise technical meaning — either marking provisions that carry a different effective date from the instrument's general operative date, or marking provisions that are entirely new to the notice — a distinction the AI tools did not retrieve and replaced with an approximate, generic description.
Cited source(s):

Impact for Public Auditors in Singapore advising on the AI Hallucinations Affecting Public Auditors in Singapore

Public auditors reviewing the MAS Notice 637 (Amendment) 2024 must correctly interpret yellow-highlighted passages to understand both the operative date of amended provisions and whether specific provisions are entirely new to the notice. An auditor who follows an incorrect AI characterisation — treating yellow highlights as generic editorial markers rather than as indicators of a distinct effective date or newly introduced provisions — may misread the transitional timetable and advise a client that a provision is already operative when it is not, or overlook a new obligation entirely.

The professional consequence is a misleading representation to the client about the current state of their regulatory obligations, with potential liability under the Accountants Act if the misrepresentation influences the client's regulatory conduct.

← Previous finding Applicable notice for financial holding companies under MAS capital adequacy rules Next finding → Scope and exclusions of Annex 4D in consolidated MAS Notice 637

Cite this finding

Each finding has a stable Citation ID (RLB-F-… for aggregated case-study findings, RLB-H-… for raw per-model hallucinations) — like a DOI, the ID always resolves to the canonical finding even if URLs change.

Plain text Download

RegLeg Specialist Panel (2026). "Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 — Practitioners — Public Auditors." Citation ID: . RegLegBrief AI Hallucination Research, published 2026-05-28. https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/

APA 7th edition Download

RegLeg Specialist Panel. (2026). Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 [Hallucination finding ]. RegLegBrief AI Hallucination Research. https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/

Bluebook / OSCOLA (US + UK legal) Download

RegLeg Specialist Panel, Yellow highlighting convention in MAS Notice 637 (Amendment) 2024 [], RegLegBrief AI Hallucination Research (May 28, 2026), https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/.

BibTeX Download

@misc{reglegbrief_,
  author    = {RegLeg Specialist Panel},
  title     = {Yellow highlighting convention in MAS Notice 637 (Amendment) 2024},
  year      = {2026},
  publisher = {RegLegBrief AI Hallucination Research},
  note      = {Hallucination finding Citation ID: },
  url       = {https://reglegbrief.com/audiences/practitioners/sg/public-auditors/finding/q-NOTICE-637-CAPITAL-ADEQUACY-BANKS-2025-v1-012/}
}

← Back to case study summary Case study detail →

About Citation IDs →

Every finding on this page compares an AI subject's account of the rule against the regulator's verbatim text from the regulator's own portal. Both are linked. Each delta, its root causes, and impact analysis are documented and published with immutable Citation IDs.